Falls under Negative List.

[Anil Gagneja]

Dear Sir,

 We have registered under 12A(a) of the Income tax Ac, 1961.

 Can we falls under the exempted category as mentioned in Not. 25/2006 vide para 4 of Service Tax. ?

 What are the procedure to follow for the same?

Thanks in advance.

AI Summary

Section 12A(a) Registration Doesn't Exempt from Service Tax; Renting Commercial Property Taxable Despite Charitable Use An individual inquired whether registration under Section 12A(a) of the Income Tax Act, 1961, qualifies for exemption from service tax under Notification 25/2006. A respondent clarified that such registration alone does not grant exemption unless the entity engages in specified charitable activities, such as public health, education, or environmental preservation. Another participant questioned whether renting commercial property under a leave and license agreement qualifies for exemption if proceeds are used for charitable purposes. The response was that renting commercial property remains a taxable service, regardless of how the proceeds are utilized.